The provision of Guoshuifa〔2006〕162 states that the taxpayer whose  annual income is more than 120,000 yuan shall submit the annual tax filing before 31 March of next year. Scope of tax includes the following incomes.
1. Wages and salaries
2. Income from contracted and leased operation of enterprises and institutions.
3. Rent income
4. Gain from transfer property
5. Income from privately-owned business operations
6. Royalties
7. Interest, dividend and bonus
8. Service income
9. Manuscripts income
10. Occasional income
11. Other income specified as taxable by the department of the state council for finance